Business Tax Rulings
Ruling and Activity
Download all City Clerk
Rulings * [PDF, 4 pages, 1.6 MB]
- City Clerk’s Ruling
No.2 [PDF, 3 pages, 79 KB]
Contractors
- City Clerk’s Ruling
No.3 [PDF, 2 pages, 71 KB]
Commission Merchants, Commission Brokers, Commission Agents Dealing in Tangible
Personal Property
- City Clerk’s Ruling
No.7 [PDF, 2 pages, 72 KB]
Application of Business Tax Ordinance to Social Clubs, Automobile Clubs, Golf and
Country Clubs, Employees’ Associations, etc.
- City Clerk’s Ruling
No.8 [PDF, 2 pages, 71 KB]
Discounts, Allowances, etc.
- City Clerk’s Ruling
No.9 [PDF, 1 page, 62 KB]
Notaries Public
- City Clerk’s Ruling
No.10 [PDF, 1 page, 62 KB]
Employee Retention, Demonstration and Display of Goods, Wares or Merchandise
- City Clerk’s Ruling
No.11 [PDF, 1 page, 62 KB]
Federal Taxes
- City Clerk’s Ruling
No.13 [PDF, 2 pages, 71 KB]
Persons Selling Goods, Wares and Merchandise in Los Angeles, With No Fixed Place
of Business in Los Angeles
- City Clerk’s Ruling
No.14 [PDF, 2 pages, 71 KB]
Persons Selling Goods, Wares and Merchandise, Who Have a Fixed Place of Business
in Los Angeles
- City Clerk’s Ruling
No.15 [PDF, 2 pages, 72 KB]
Gross Receipts Attributable to Business Engaged in Within the City
- City Clerk’s Ruling
No.16 [PDF, 3 pages, 79 KB]
Savings and Loan Associations
- City Clerk’s Ruling
No.17 [PDF, 4 pages, 88 KB]
Persons Leasing or Renting Tangible Personal Property
- City Clerk’s Ruling
No.18 [PDF, 2 pages, 72 KB]
Senior Citizen Exemption (Utility Users Tax): Claims for Refund
- City Clerk’s Ruling
No.19 [PDF, 2 pages, 66 KB]
Retailer’s Earning Finance and Other Charges on Deferred Payment
Accounts
* City Clerk Rulings Nos. 1, 4, 5, 6 and 12 have been repealed.
